The Tax Commission shall promulgate rules requiring that all wholesalers and retailers of tobacco within the Osage Nation jurisdiction shall maintain for not less than three years complete and adequate records, including invoices, of all tobacco received and sold or otherwise disposed of and tax stamps purchased. The Tax Commission may inspect said records at any time to determine whether sufficient stamps have been purchased to account for all tobacco received and sold or otherwise disposed of by said wholesaler or retailer. ONCA 06-10, eff. Sept. 29, 2006.